At a hearing before the Subcommittee on National Security, Emerging Threats, and International Relations of the House Committee on Government Reform, John B. Stephenson, Director of Natural Resources and Environment of the U.S. General Accounting Office (GAO) testified that chemical facilities may be an attractive target for terrorists. Only those chemical facilities located adjacent to waterways are currently required to prepare and submit security plans. In accordance with the Maritime Transportation Security Act (MTSA), such chemical plant and other waterfront facilities are required to submit security plans to the U.S. Coast Guard. GAO-04-482T (Source: HK Law).